International taxation: between revenue collection, sovereignty, and global governance

Abstract

In recent years, international taxation has gained prominence as a result of tax competition among states, Organisation for Economic Co-operation and Development standards, and the increasingly frequent use of global tax mechanisms. Along these lines, issues such as tax incentives, free trade zones, and the Global Minimum Tax have generated debates on fiscal sovereignty and international tax governance.

In this context, Dr. César García Novoa discusses the challenges of international taxation: the use of special economic zones, tax incentives, and the consequences of the Global Minimum Tax Project for developed and developing countries. He also reflects on the limits of the principle of non-confiscation and the use of fiscal and tariff measures as tools of geopolitical pressure.